EUROPEAN COMMISSION EUROSTAT Directorate C: National and European Accounts Eurostat C2/CN 679 NACE REV 2 Implementation in National Accounts Item 9 on the agenda of the Meeting of the Working Group on National Accounts Luxembourg, 20-21 November 2008
EUROPEAN COMMISSION EUROSTAT Directorate C: National and European Accounts Unit C-2: National accounts - production NACE REV 2 Implementation in National Accounts 1. Introduction NACE Rev. 2 has been established by Regulation (EC) No 1893/2006. This regulation also caters for the implementation of the revised NACE in some statistical domains, while other domains, including National Accounts, would be regulated in separate legal acts. The issues concerning the implementation of NACE Rev. 2 in National Accounts have been discussed by the National Accounts Working Group at several meetings, the last time in May 2008 when Eurostat presented a first draft for the implementing regulation. The CMFB discussed the draft implementing regulation in its meeting in July 2007. The CMFB generally endorsed the proposal subject to the modifications suggested by Eurostat. The discussion highlighted also the need for backward series, the importance to avoid breaks in the series and to limit the impact of derogations. The draft of the implementing regulation presented to the CMFB incorporated some improvements linked to legal aspects, most of the suggestions made by the members of the NAWG in May 2008 and took into account, as much as possible, the needs for derogations informally expressed after the May 2009 meeting of the NAWG. The initial proposal for the draft regulation, as presented to the NAWG, has been reviewed with respect to the following aspects: The legal base referred to for introducing NACE Rev.2 in National Accounts has been changed to Regulation 2223/1996 (the ESA regulation) rather than Regulation 1893/2006 (the NACE Rev.2 regulation). The pre-amble has been changed accordingly. Translation of existing derogations that required an adaptation following the introduction of NACE Rev. 2. It is not intended to abrogate existing derogations with the NACE implementation. As far as existing derogations granted in regulation 2223/96, as 2
amended by regulation 1392/2007 (the Transmission Programme regulation), are still valid at the time of implementation of NACE Rev. 2 in 2011 or 2012 and where the NACE implementation regulation sets tighter requirements, Eurostat has explicitly introduced equivalent derogations into the implementation regulation. To ease the workload on Member States, Eurostat has proposed to further relax the requirements of the implementation regulation as follows: - Tables 10 and 12 (Regional Accounts): Only data referring to the year 2009 is to be supplied in 2011 using NACE Rev.2, all backdata required is postponed to the second step in 2012. - For all variables related to employment and compensation of employees in tables 1 and 3, the length of backdata required is reduced to back to 2000. - For table 22, the length of backdata required is reduced to back to 2000. Evidently, reduced obligations do not preclude earlier provision or provision of additional backward data on a voluntary basis. Eurostat hopes that, in the light of the above concessions, Member States will reassess their informal derogation requirements for the sake of a smooth and quick changeover to NACE Rev.2. In any case, requests for completely derogating the implementation of NACE Rev.2 to a later point in time contradict the very substance of the harmonisation exercise and are hence considered inacceptable. Tables for the breakdowns A*88 and P*88 have been added. On the issue of coding of industries at different levels of detail, Eurostat is of the opinion that - the implementation regulation shall not introduce codes that deviate from those used in the NACE regulation - the implementation regulation is not the right place to define, in a technical sense, the codes used in future data transmissions. In this light, the tables in the current draft only refer to the codes of NACE Rev.2 sections and divisions. All tables have a column indicating the sequential number of each entry in the respective level of breakdown. The revised version of the draft implementing regulation is presented in Annex I. 3
Eurostat invites the NAWG members: - to comment on the revised proposal for a draft regulation on the implementation of NACE Rev. 2 and CPA 2008 in National Accounts; - to verify the derogations that needed a reformulation in addition to the general provisions of the draft regulation, in particular for those Member States directly concerned. 4
ANNEX 1
COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, [ ] COMMISSION REGULATION (EC) No /.. of [ ] amending Council Regulation (EC) No 2223/96 as regards adaptations following the revision of the statistical classification of economic activities NACE Revision 2 and the statistical classification of products by activity (CPA) in national accounts EN EN
COMMISSION REGULATION (EC) No /.. of [ ] amending Council Regulation (EC) No 2223/96 as regard adaptations following the revision of the statistical classification of economic activities NACE Revision 2 and the statistical classification of products by activity (CPA) in national accounts THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community 1, and in particular Article 2(2) and 3(2) thereof, Whereas: (1) The introduction of an updated classification system is central to the Commission's ongoing efforts to maintain the relevance of Community statistics, by taking into account technological developments and structural changes in the economy. (2) Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains 2 established a revised statistical classification of economic activities, called NACE Revision 2 (hereinafter referred to as 'NACE Rev. 2'). (3) Regulation (EC) No 451/2008 of the European Parliament and of the Council of 23 April 2008 establishing a new statistical classification of products by activity (CPA) and repealing Council Regulation (EEC) No 3696/93 3 established a revised statistical classification of products by activity (hereinafter referred to as 'CPA 2008'). (4) Regulation (EC) No 2223/96 setting up the European System of Accounts 1995 (hereinafter referred to as 'ESA 95') provides a reference framework of common standards, definitions, classifications and accounting rules for drawing up the accounts of the Member States for the requirements of the Community. (5) The establishment of a revised statistical classification of economic activities and a revised statistical classification of products by activity require adaptation of Regulation (EC) No 2223/96. (6) The Committee on Monetary, Financial and Balance of Payments Statistics (CMFB) set up by Council Decision 2006/856/EC 4 has been consulted. (7) The Statistical Programme Committee has been consulted, 1 2 3 4 OJ L 310, 30.11.1996, p. 1. OJ L 393, 30.12.2006, p. 1. OJ L 145, 4.6.2008, p. 65. OJ L 332, 30.11.2006, p. 21. EN 2 EN
HAS ADOPTED THIS REGULATION: Article 1 Amendments to the ESA 95 Regulation (EC) No 2223/96 is hereby amended as follows: 1. The term 'NACE rev. 1' is replaced by 'NACE Rev. 2' throughout the text with the exception of paragraph 8.153; 2. In paragraph 2.34, 'division 70' is replaced by 'division 68'; 3. The text of footnote ( 1 ) to paragraph 2.103 is replaced by 'NACE Rev. 2: Statistical Classification of Economic Activities in the European Community in accordance with Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains'; 4. In footnote ( 2 ) to paragraph 2.106, 'ISIC Rev. 3' is replaced by 'ISIC Rev. 4'; 5. The text of footnote ( 1 ) to paragraph 2.118 is replaced by 'CPA: Statistical Classification of Products by Activity in accordance with Regulation (EC) No 451/2008 of the European Parliament and of the Council of 23 April 2008 establishing a new statistical classification of products by activity (CPA) and repealing Council Regulation (EEC) No 3696/93'; 6. In Annex 7.1, the definition of 'Transport equipment (AN.11131)' is replaced by 'Equipment for moving people and objects. Examples include products other than parts included in CPA ( 1 ) divisions 29 and 30, such as motor vehicles, trailers and semitrailers, ships, railway and tramway locomotives and rolling stock, aircraft and spacecraft, and motorcycles, bicycles, etc.'; 7. In Annex 7.1, the definition for 'Other machinery and equipment (AN.11132)' is replaced by 'Machinery and equipment not elsewhere classified. Examples include products other than parts, installation, repair and maintenance services included in CPA groups 28.1, general purpose machinery; 28.2, other general purpose machinery; 28.3, agricultural and forestry machinery; 29.4, metal forming machinery and machine tools; 28.9 other special-purpose machinery; 26.2, computers and peripheral equipment; 26.3, communication equipment; 26.4 consumer electronics; 26.5 measuring, testing and navigating equipment; watches and clocks; 26.6 irradiation, electromedical and electrotherapeutic equipment; 26.7 optical instruments and photographic equipment; and in CPA division 27, electrical equipment. Other examples are products other than parts, installation, repair and maintenance services included in CPA sub-category 20.13.14, fuel elements (cartridges), non-irradiated, for nuclear reactors; in CPA division 31, furniture; in CPA groups 32.2, musical instruments; 32.3, sports goods; and 25.3, steam generators, except central heating hot water boilers'; 8. The text of footnote 1 to Annex 7.1 is replaced by 'Statistical Classification of Products by Activity (CPA)'; EN 3 EN
9. In Annex II paragraph 7, 'class 70.20' is replaced by 'class 68.20' and 'class 60.24' is replaced by 'class 49.41'; 10. In Annex II paragraph 11, 'class 65.21' is replaced by 'class 64.91'; 11. In Annex II paragraph 14, 'class 65.22' is replaced by 'class 64.92'; 12. In Annex III paragraph 14, 'class 75.30' is replaced by 'class 84.30'; 13. In Annex III paragraph 17, 'class 66.02' is replaced by 'class 65.30'; 14. In Annex III paragraph 32, 'class 66.01' is replaced by 'class 65.11'; 15. In Annex III paragraph 37, 'class 66.03' is replaced by 'class 65.12'; 16. In Annex III paragraph 41, 'class 67.20' is replaced by 'class 66.20'; 17. In Table 8.22, the table title 'INDUSTRIES (by NACE-sections)' is replaced by 'INDUSTRIES (by NACE rev. 1 sections)'. 18. In Annex IV, the section title 'REGROUPING AND CODING OF INDUSTRIES (A), PRODUCTS (P) AND INVESTMENTS (FIXED CAPITAL FORMATION) (PI)' is replaced by 'REGROUPING AND CODING OF INDUSTRIES (A*), PRODUCTS (P*) AND FIXED ASSETS (FIXED CAPITAL FORMATION) (AN)'. 19. In Annex IV, tables A60, A31, A17, A6 and A3 are replaced by tables A*64, A*38, A*21, A*10 and A*3 as specified in Annex I to this Regulation; 20. In Annex IV, tables P60, P31, P17, P6 and P3 are replaced by tables P*64, P*38, P*21, P*10 and P*3 as specified in Annex I to this Regulation; 21. In Annex IV, tables Pi3 and Pi6 are deleted. Tables AN_F6 and AN_F6 as specified in Annex I to this Regulation are inserted in their place. Article 2 Amendments to the ESA 95 transmission programme Annex B to Regulation (EC) No 2223/96 is hereby amended as follows: 1. 'A3' is replaced by 'A*3' throughout the text; 2. 'A6' is replaced by 'A*10' throughout the text; 3. 'A6 ' is replaced by 'A*10' throughout the text; 4. 'A17' is replaced by 'A*21' throughout the text; 5. 'A31' is replaced by 'A*38' throughout the text; 6. 'A60' is replaced by 'A*64' throughout the text; 7. In the table 'overview of the tables', 'A60 P60' for tables 15 and 16 and 'P60 P60' for tables 17, 18 and 19 are deleted; 8. 'n = 60' is replaced by 'n = 64' and 'm = 60' is replaced by 'm = 64' throughout the text; 9. In tables 16 and 17 the term 'Product (CPA)' is replaced by 'Product (P*64)', the term 'Industries (NACE A60)' is replaced by 'Industries (A*64)'. In tables 17, 18 and 19 the term 'Products' is replaced by 'Products (P*64)'. EN 4 EN
10. In the section "Derogations by Member State": - Bulgaria: Table 2.1 "Derogations for tables" the following reference to table 22 is deleted: 22 All variables Years 2005: first transmission in 2008 and replaced by Years 2000-2004: first transmission in 2010 Years 1998-1999: first transmission in 2011 Years 1995-1997: not to be 22 All variables Years 2005: first transmission in 2008 Years 2000-2004: first transmission in 2010 Years 1995-1999: not to be 2005 2000-2004 1998-1999 1995-1997 2005 2000-2004 1995-1999 2008 2010 2011 2008 2010 - Bulgaria: Table 2.2 "Derogations for single variable/items in the tables" the following reference to table 10 is deleted: 10 Gross fixed capital formation (P.51) Years 2005-2006: first transmission in 2009 2005-2006 2009 Years 2000-2004: first transmission in 2011 2000-2004 2011 Years 1998-1999: first transmission in 2012 1998-1999 2012 Years 1995-1997: not to be 1995-1997 and replaced by 10 Gross fixed capital formation (P.51) Years 2005-2006: first transmission in 2009 2005-2006 2009 Years 2000-2004: first transmission in 2011 2000-2004 2011 Year 1999: first transmission in 2012 1999 2012 Years 1995-1998: not to be 1995-1998 - Greece: Table 7.2 "Derogations for single variable/items in the tables" the following reference to table 1 is deleted: 1 Employment - quarterly Years 1990-1994: first transmission in 2011 1990-1994 2011 and replaced by 1 Employment quarterly totals Years 1990-1994: first transmission in 2011 1990-1994 2011 Employment quarterly industry breakdown Years 1990-1994: not to be 1990-1994 EN 5 EN
- France: Table 9.1 "Derogations for tables" the following reference to table 3 is deleted: 3 All variables: breakdown by industry A31, A60 and replaced by Years 1980-1998: first transmission in 2011 1980-1998 2011 3 All variables excluding population, employment, compensation of employees: breakdown by industry A*38, A*64 Years 1995-1998: first transmission in 2012 Years 1980-1994: not to be 1995-1998 1980-1994 2012 - Netherlands: Table 18.2 "Derogations for single variables/items in the tables" the following reference to table 1 is deleted: 1 Employed and selfemployed in resident production units: industry J to K and L to P, persons - annual and replaced by 1 Employed and selfemployed in resident production units: industry K to L and O to T, persons - annual Years 1980-1986: not to be Years 1980-1986: not to be 1980-1986 1980-1986 - Netherlands: Table 18.2 "Derogations for single variables/items in the tables" the following references to table 3 are deleted: 3 Current prices: Variables P.1, P.2, B1.G, D.29-D.39, for industries B, DC_DD, DI, DN Years 1980-1986: not to be 1980-1986 Variables B.2N+B3.N for industries, B, CA_CB, DC_DD, DH_DI, DK_DN, DH, DO Years 1980-1986: not to be 1980-1986 3 Previous year's prices and chain-linked volumes: VariablesB.1G for industries B, CA_CB, DB_DE, DH_DN, J_K, O_P Years 1980-1987 not to be 1980-1987 Variable K.1 for industries B, CA_CB, DC_DD, DH_DI, DK_DN, H_O Years 1980-1995 not to be 1980-1995 3 Current prices: Variables P.5, P.52, P.53 breakdown by industry Years 1980-1994 not to be 1980-1994 Variable P.51 for industries B, CA_CB, DC_DD, DI Years 1980-1986 not to be 1980-1986 EN 6 EN
3 Previous year's prices and chain-linked volumes: Variables P.5, P.52, P.53 Years 1980-1987 not to be 1980-1987 Variables P.5, P.52, P.53 breakdown by industry Years 1988-1995 not to be 1988-1995 Variable P.51 for industries B, CA_CB, DC_DD, DI Years 1980-1987 not to be 1980-1987 and replaced by 3 Current prices: Variables P.1, P.2, B1.G, D.29-D.39, for industries 03, 13-16, 23, 28 Years 1980-1986: not to be 1980-1986 Variables B.2N+B3.N for industries, 03, 05-09, 13-16, 22-23, 27-32 Years 1980-1986: not to be 1980-1986 3 Previous year's prices and chain-linked volumes: VariablesB.1G for industries 03, 05-09, 13-17, 22-33, 64-68, 96-98 Years 1980-1987 not to be 1980-1987 Variable K.1 for industries 03, 05-09, 13-16, 22-23, 27-32, 55-96 Years 1980-1995 not to be 1980-1995 3 Current prices: Variables P.5, P.52, P.53 breakdown by industry Years 1980-1994 not to be 1980-1994 Variable P.51 for industries 03, 05-09, 13-16, 23 Years 1980-1986 not to be 1980-1986 3 Previous year's prices and chain-linked volumes: Variables P.5, P.52, P.53 Years 1980-1987 not to be 1980-1987 Variables P.5, P.52, P.53 breakdown by industry Years 1988-1995 not to be 1988-1995 Variable P.51 for industries 03, 05-09, 13-16, 23 Years 1980-1987 not to be 1980-1987 - Sweden: Table 26.2 "Derogations for single variables/items in the tables" the term "Split of industries 50-52" is deleted and replaced by "Split of industries 45-47". EN 7 EN
Article 3 Timetable for the first data transmissions 1. The breakdowns A*3, A*10, A*21, A*38, A*64 derived from NACE Rev. 2 and P*3, P*10, P*21, P*38 and P*64 derived from CPA 2008 shall be used for all data due after 31 August 2011, with the exceptions listed in paragraph 2. Transmissions up to 31 August 2011 shall not use these new breakdowns. 2. Member States for which a derogation for data transmissions for tables 15 to 19 is granted up to 2011 or later in Regulation (EC) No 2223/1996 shall apply the breakdowns A3, A6, A17, A31, A60, P3, P6, P17, P31 and P60 for reference periods up to 2007 and the breakdowns A*3, A*10, A*21, A*38, A*64, P*3, P*10, P*21, P*38 and P*64 for reference periods from 2008 onwards, regardless of when the data transmission takes place. Article 4 Transmission of backdata 1. With the first transmission of tables under the ESA 95 transmission programme using NACE Rev. 2 or CPA 2008 due after 31 August 2011, data broken down by industry or product shall be supplied covering at least the following observation periods: Table 1: Table 3: Table 10: 2009 Table 12: 2009 Table 20: Table 22: 2000 (2000Q1 for quarterly data) onwards 2000 onwards 2000 onwards 2000 onwards Member States shall transmit annual data for table 1, together with the first transmission of table-1 quarterly for 2011Q2 and no later than 30 September 2011. 2. With the first transmission of tables under the ESA 95 transmission programme using NACE Rev. 2 or CPA 2008 due after 31 August 2012, data broken down by industry or product shall be supplied covering at least the following observation periods: Table 1 (except variables listed under "Population, Employment, Compensation of employees"): 1990 (1990Q1 for quarterly data) onwards for Belgium, Denmark, Germany, Ireland, Greece, Spain, France, Italy, Luxembourg, the Netherlands, Austria, Portugal, Finland, Sweden, the United Kingdom, EN 8 EN
Table 3 Table 10: Table 12: 1995 (1995Q1 for quarterly data) onwards for Bulgaria, the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Romania, Slovenia, Slovakia (except variables listed under "Employment and Compensation of employees"): 1995 onwards for A*10 and A*38 1999 onwards 1999 onwards 3. For tables 15, 16, 17, 18 and 19, no backward data is requested for the breakdown by products according to the CPA 2008. Article 5 Entry into force 1. This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, [ ] For the Commission [ ] Member of the Commission EN 9 EN
A*3 ANNEX I NACE Rev. 2 aggregation levels for national accounts and regional accounts Seq. No. NACE Rev. 2 sections Description 1 A Agriculture, forestry and fishing 2 B, C, D, E and F 3 G, H, I, J, K, L, M, N, O, P, Q, R, S, T and U Mining and quarrying; manufacturing; electricity, gas, steam and air conditioning supply; water supply; sewerage, waste management and remediation activities construction Services EN 10 EN
A*10 Seq. No. NACE Rev. 2 sections Description 1 A Agriculture, forestry and fishing 2 B, C, D and E Mining and quarrying; manufacturing; electricity, gas, steam and air conditioning supply; water supply; sewerage, waste management and remediation activities 2a C Of which: manufacturing 3 F Construction 4 G, H and I Wholesale and retail trade; repair of motor vehicles and motorcycles; transportation and storage; accommodation and food service activities 5 J Information and communication 6 K Financial and insurance activities 7 L Real estate activities 8 M and N Professional, scientific and technical activities; administrative and support service activities 9 O, P, and Q Public administration and defence; compulsory social security; education; human health and social work activities 10 R, S, T and U Arts, entertainment, repair of household goods and other services EN 11 EN
A*21 Seq. No. NACE Rev. 2 section NACE Rev. 2 division Description 1 A 1-3 Agriculture, forestry and fishing 2 B 5-9 Mining and quarrying 3 C 10-33 Manufacturing 4 D 35 Electricity, gas, steam and air conditioning supply 5 E 36-39 Water supply; sewerage, waste management and remediation activities 6 F 41-43 Construction 7 G 45-47 Wholesale and retail trade; repair of motor vehicles and motorcycles 8 H 49-53 Transportation and storage 9 I 55-56 Accommodation and food service activities 10 J 58-63 Information and communication 11 K 64-66 Financial and insurance activities 12 L 68 Real estate activities 13 M 69-75 Professional, scientific and technical activities 14 N 77-82 Administrative and support service activities 15 O 84 Public administration and defence; compulsory social security 16 P 85 Education 17 Q 86-88 Human health and social work activities 18 R 90-93 Arts, entertainment and recreation 19 S 94-96 Other service activities 20 T 97-98 Activities of households as employers; undifferentiated goodsand services-producing activities of households for own use 21 U 99 Activities of extraterritorial organizations and bodies EN 12 EN
A*38 Seq. No. NACE Rev. 2 divisions Description 1 01-03 Agriculture, forestry and fishing 2 05-09 Mining and quarrying 3 10-12 Manufacture of food products, beverages and tobacco products 4 13-15 Manufacture of textiles, wearing apparel and leather products 5 16-18 Manufacture of wood and paper products, and printing 6 19 Manufacture of coke and refined petroleum products 7 20 Manufacture of chemicals and chemical products 8 21 Manufacture of basic pharmaceutical products and pharmaceutical preparations 9 22-23 Manufacture of rubber and plastics products, and other non-metallic mineral products 10 24-25 Manufacture of basic metals and fabricated metal products, except machinery and equipment 11 26 Manufacture of computer, electronic and optical products 12 27 Manufacture of electrical equipment 13 28 Manufacture of machinery and equipment n.e.c. 14 29-30 Manufacture of transport equipment 15 31-33 Manufacture of furniture; other manufacturing; repair and installation of machinery and equipment 16 35 Electricity, gas, steam and air-conditioning supply 17 36-39 Water supply; sewerage, waste management and remediation activities 18 41-43 Construction 19 45-47 Wholesale and retail trade, repair of motor vehicles and motorcycles 20 49-53 Transportation and storage 21 55-56 Accommodation and food service activities 22 58-60 Publishing, audiovisual and broadcasting activities 23 61 Telecommunications EN 13 EN
24 62-63 Computer programming, consultancy and related activities; information service activities 25 64-66 Financial and insurance activities 26 68 Real estate activities 26a Of which: imputed rents of owner-occupied dwellings 27 69-71 Legal and accounting activities; activities of head offices; management consultancy activities; architecture and engineering activities; technical testing and analysis 28 72 Scientific research and development 29 73-75 Advertising and market research; other professional, scientific and technical activities; veterinary activities 30 77-82 Administrative and support service activities 31 84 Public administration and defence; compulsory social security 32 85 Education 33 86 Human health activities 34 87-88 Social work activities 35 90-93 Arts, entertainment and recreation 36 94-96 Other service activities 37 97-98 Activities of households as employers of domestic personnel and undifferentiated goods and services production of households for own use 38 99 Activities of extra-territorial organizations and bodies EN 14 EN
A*64 Seq. No. NACE Rev. 2 divisions Description 1 01 Crop and animal production, hunting and related service activities 2 02 Forestry and logging 3 03 Fishing and aquaculture 4 05-09 Mining and quarrying 5 10-12 Manufacture of food products, beverages and tobacco products 6 13-15 Manufacture of textiles, wearing apparel and leather products 7 16 Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials 8 17 Manufacture of paper and paper products 9 18 Printing and reproduction of recorded media 10 19 Manufacture of coke and refined petroleum products 11 20 Manufacture of chemicals and chemical products 12 21 Manufacture of basic pharmaceutical products and pharmaceutical preparations 13 22 Manufacture of rubber and plastics products 14 23 Manufacture of other non-metallic mineral products 15 24 Manufacture of basic metals 16 25 Manufacture of fabricated metal products, except machinery and equipment 17 26 Manufacture of computer, electronic and optical products 18 27 Manufacture of electrical equipment 19 28 Manufacture of machinery and equipment n.e.c. 20 29 Manufacture of motor vehicles, trailers and semi-trailers 21 30 Manufacture of other transport equipment EN 15 EN
22 31-32 Manufacture of furniture; other manufacturing 23 33 Repair and installation of machinery and equipment 24 35 Electricity, gas, steam and air conditioning supply 25 36 Water collection, treatment and supply 26 37-39 Sewerage; waste collection, treatment and disposal activities; materials recovery; remediation activities and other waste management services 27 41-43 Construction 28 45 Wholesale and retail trade and repair of motor vehicles and motorcycles 29 46 Wholesale trade, except of motor vehicles and motorcycles 30 47 Retail trade, except of motor vehicles and motorcycles 31 49 Land transport and transport via pipelines 32 50 Water transport 33 51 Air transport 34 52 Warehousing and support activities for transportation 35 53 Postal and courier activities 36 55-56 Accommodation; food and beverage service activities 37 58 Publishing activities 38 59-60 Motion picture, video and television programme production, sound recording and music publishing activities; programming and broadcasting activities 39 61 Telecommunications 40 62-63 Computer programming, consultancy and related activities; information service activities 41 64 Financial service activities, except insurance and pension funding 42 65 Insurance, reinsurance and pension funding, except compulsory social security 43 66 Activities auxiliary to financial services and insurance activities EN 16 EN
44 68 Real estate activities 44a of which: imputed rents of owner-occupied dwellings 45 69-70 Legal and accounting activities; activities of head offices; management consultancy activities 46 71 Architecture and engineering activities; technical testing and analysis 47 72 Scientific research and development 48 73 Advertising and market research 49 74-75 Other professional, scientific and technical activities; veterinary activities 50 77 Rental and leasing activities 51 78 Employment activities 52 79 Travel agency, tour operator reservation service and related activities 53 80-82 Security and investigation activities; services to buildings and landscape activities; office administrative, office support and other business support 54 84 Public administration and defence; compulsory social security 55 85 Education 56 86 Human health activities 57 87-88 Social work activities 58 90-92 Creative, arts and entertainment activities; libraries, archives, museums and other cultural activities; gambling and betting activities 59 93 Sports activities and amusement and recreation activities 60 94 Activities of membership organisations 61 95 Repair of computers and personal and household goods 62 96 Other personal service activities 63 97-98 Activities of households as employers of domestic personnel and undifferentiated goods and services production of households for own use 64 99 Activities of extraterritorial organizations and bodies EN 17 EN
A*88 Seq. No. NACE Rev. 2 divisions Description 1 01 Crop and animal production, hunting and related service activities 2 02 Forestry and logging 3 03 Fishing and aquaculture 4 05 Mining of coal and lignite 5 06 Extraction of crude petroleum and natural gas 6 07 Mining of metal ores 7 08 Other mining and quarrying 8 09 Mining support service activities 9 10 Manufacture of food products 10 11 Manufacture of beverages 11 12 Manufacture of tobacco products 12 13 Manufacture of textiles 13 14 Manufacture of wearing apparel 14 15 Manufacture of leather and related products 15 16 Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials 16 17 Manufacture of paper and paper products 17 18 Printing and reproduction of recorded media 18 19 Manufacture of coke and refined petroleum products 19 20 Manufacture of chemicals and chemical products 20 21 Manufacture of basic pharmaceutical products and pharmaceutical preparations 21 22 Manufacture of rubber and plastic products EN 18 EN
22 23 Manufacture of other non-metallic mineral products 23 24 Manufacture of basic metals 24 25 Manufacture of fabricated metal products, except machinery and equipment 25 26 Manufacture of computer, electronic and optical products 26 27 Manufacture of electrical equipment 27 28 Manufacture of machinery and equipment n.e.c. 28 29 Manufacture of motor vehicles, trailers and semi-trailers 29 30 Manufacture of other transport equipment 30 31 Manufacture of furniture 31 32 Other manufacturing 32 33 Repair and installation of machinery and equipment 33 35 Electricity, gas, steam and air conditioning supply 34 36 Water collection, treatment and supply 35 37 Sewerage 36 38 Waste collection, treatment and disposal activities; materials recovery 37 39 Remediation activities and other waste management services 38 41 Construction of buildings 39 42 Civil engineering 40 43 Specialised construction activities 41 45 Wholesale and retail trade and repair of motor vehicles and motorcycles 42 46 Wholesale trade, except of motor vehicles and motorcycles 43 47 Retail trade, except of motor vehicles and motorcycles 44 49 Land transport and transport via pipelines 45 50 Water transport 46 51 Air transport EN 19 EN
47 52 Warehousing and support activities for transportation 48 53 Postal and courier activities 49 55 Accommodation 50 56 Food and beverage service activities 51 58 Publishing activities 52 59 Motion picture, video and television programme production, sound recording and music publishing activities 53 60 Programming and broadcasting activities 54 61 Telecommunications 55 62 Computer programming, consultancy and related activities 56 63 Information service activities 57 64 Financial service activities, except insurance and pension funding 58 65 Insurance, reinsurance and pension funding, except compulsory social security 59 66 Activities auxiliary to financial services and insurance activities 60 68 Real estate activities 60a of which: imputed rents of owner-occupied dwellings 61 69 Legal and accounting activities 62 70 Activities of head offices; management consultancy activities 63 71 Architectural and engineering activities; technical testing and analysis 64 72 Scientific research and development 65 73 Advertising and market research 66 74 Other professional, scientific and technical activities 67 75 Veterinary activities 68 77 Rental and leasing activities 69 78 Employment activities EN 20 EN
70 79 Travel agency, tour operator reservation service and related activities 71 80 Security and investigation activities 72 81 Services to buildings and landscape activities 73 82 Office administrative, office support and other business support activities 74 84 Public administration and defence; compulsory social security 75 85 Education 76 86 Human health activities 77 87 Residential care activities 78 88 Social work activities without accommodation 79 90 Creative, arts and entertainment activities 80 91 Libraries, archives, museums and other cultural activities 81 92 Gambling and betting activities 82 93 Sports activities and amusement and recreation activities 83 94 Activities of membership organisations 84 95 Repair of computers and personal and household goods 85 96 Other personal service activities 86 97 Activities of households as employers of domestic personnel 87 98 Undifferentiated goods- and services-producing activities of private households for own use 88 99 Activities of extraterritorial organizations and bodies EN 21 EN
CPA 2008 aggregation levels for national accounts and regional accounts P*3 Seq. No. CPA 2008 sections Description 1 A Products of agriculture, forestry and fishing 2 B, C, D, E and F 3 G, H, I, J, K, L, M, N, O, P, Q, R, S, T and U Mining and quarrying; manufactured products; electricity, gas, water and waste management; constructions and construction work Services EN 22 EN
P*10 Seq. No. CPA 2008 sections Description 1 A Products of agriculture, forestry and fishing 2 B, C, D and E Mining and quarrying; manufactured products; electricity, gas, water and waste management 2a C Of which: manufactured products 3 F Constructions and construction work 4 G, H and I Wholesale and retail trade services; repair of motor vehicles and motorcycles services; transportation and storage services; accommodation and food services 5 J Information and communication services 6 K Financial and insurance services 7 L Real estate services 8 M and N Professional, scientific and technical services; administrative and support service services 9 O, P, and Q Public administration and defence services; compulsory social security services; education; human health and social work services 10 R, S, T and U Arts, entertainment and recreation services, repair of household goods and other services EN 23 EN
P*21 Seq. No. CPA 2008 section CPA 2008 division Description 1 A 1-3 Products of agriculture, forestry and fishing 2 B 5-9 Mining and quarrying 3 C 10-22 Manufactured products 4 D 35 Electricity, gas, steam and air conditioning 5 E 36-39 Water supply; sewerage, waste management and remediation services 6 F 41-43 Constructions and construction works 7 G 45-47 Wholesale and retail trade services; repair services of motor vehicles and motorcycles 8 H 49-53 Transportation and storage services 9 I 55-56 Accommodation and food services 10 J 58-63 Information and communication services 11 K 64-66 Financial and insurance services 12 L 68 Real estate services 13 M 69-75 Professional, scientific and technical services 14 N 77-82 Administrative and support services 15 O 84 Public administration and defence services; compulsory social security services 16 P 85 Education services 17 Q 86-88 Human health and social work services 18 R 90-93 Arts, entertainment and recreation services 19 S 94-96 Other services 20 T 97-98 Services of households as employers; undifferentiated goods and services produced by households for own use 21 U 99 Services provided by extraterritorial organizations and bodies EN 24 EN
P*38 Seq. No. CPA 2008 divisions Description 1 01-03 Products of agriculture, forestry and fishing 2 05-09 Mining and quarrying 3 10-12 Food products, beverages and tobacco products 4 13-15 Textiles, wearing apparel and leather products 5 16-18 Wood and paper products, and printing services 6 19 Coke and refined petroleum products 7 20 Chemicals and chemical products 8 21 Basic pharmaceutical products and pharmaceutical preparations 9 22-23 Rubber and plastics products, and other non-metallic mineral products 10 24-25 Basic metals and fabricated metal products, except machinery and equipment 11 26 Computer, electronic and optical products 12 27 Electrical equipment 13 28 Machinery and equipment n.e.c. 14 29-30 Transport equipment 15 31-33 Furniture; other manufactured goods; repair and installation services of machinery and equipment 16 35 Electricity, gas, steam and air-conditioning 17 36-39 Water supply; sewerage, waste management and remediation services 18 41-43 Constructions and construction works 19 45-47 Wholesale and retail trade services; repair services of motor vehicles and motorcycles 20 49-53 Transportation and storage services 21 55-56 Accommodation and food services 22 58-60 Publishing, audiovisual and broadcasting services 23 61 Telecommunications services 24 62-63 Computer programming, consultancy and related services; information services 25 64-66 Financial and insurance services 26 68 Real estate services EN 25 EN
26a Of which: imputed rents of owner-occupied dwellings 27 69-71 Legal and accounting services; services of head offices; management consultancy services; architectural and engineering services; technical testing and analysis services 28 72 Scientific research and development services 29 73-75 Advertising and market research services; other professional, scientific and technical services; veterinary services 30 77-82 Administrative and support services 31 84 Public administration and defence services; compulsory social security services 32 85 Education services 33 86 Human health services 34 87-88 Social work services 35 90-93 Arts, entertainment and recreation services 36 94-96 Other services 37 97-98 Services of households as employers; undifferentiated goods and services produced by households for own use 38 99 Services provided by extraterritorial organizations and bodies EN 26 EN
P*64 Seq. No. CPA 2008 divisions Description 1 01 Products of agriculture, hunting and related services 2 02 Products of forestry, logging and related services 3 03 Fish and other fishing products; aquaculture products; support services to fishing 4 05-09 Mining and quarrying 5 10-12 Food products; beverages; tobacco products 6 13-15 Textiles; wearing apparel; leather and related products 7 16 Wood and of products of wood and cork, except furniture; articles of straw and plaiting materials 8 17 Paper and paper products 9 18 Printing and recording services 10 19 Coke and refined petroleum products 11 20 Chemicals and chemical products 12 21 Basic pharmaceutical products and pharmaceutical preparations 13 22 Rubber and plastics products 14 23 Other non-metallic mineral products 15 24 Basic metals 16 25 Fabricated metal products, except machinery and equipment 17 26 Computer, electronic and optical products 18 27 Electrical equipment 19 28 Machinery and equipment n.e.c. 20 29 Motor vehicles, trailers and semi-trailers 21 30 Other transport equipment 22 31-32 Furniture; other manufactured goods EN 27 EN
23 33 Repair and installation services of machinery and equipment 24 35 Electricity, gas, steam and air conditioning 25 36 Natural water; water treatment and supply services 26 37-39 Sewerage services; sewage sludge; waste collection, treatment and disposal services; materials recovery; remediation services and other waste management services 27 41-43 Constructions and construction works 28 45 Wholesale and retail trade and repair services of motor vehicles and motorcycles 29 46 Wholesale trade services, except of motor vehicles and motorcycles 30 47 Retail trade services, except of motor vehicles and motorcycles 31 49 Land transport services and transport services via pipelines 32 50 Water transport services 33 51 Air transport services 34 52 Warehousing and support services for transportation 35 53 Postal and courier services 36 55-56 Accommodation and food services 37 58 Publishing services 38 59-60 Motion picture, video and television programme production services, sound recording and music publishing; programming and broadcasting services 39 61 Telecommunications services 40 62-63 Computer programming, consultancy and related services; information services 41 64 Financial services, except insurance and pension funding 42 65 Insurance, reinsurance and pension funding services, except compulsory social security 43 66 Services auxiliary to financial services and insurance services EN 28 EN
44 68 Real estate services 44a of which: imputed rents of owner-occupied dwellings 45 69-70 Legal and accounting services; services of head offices; management consulting services 46 71 Architecture and engineering services; technical testing and analysis services 47 72 Scientific research and development services 48 73 Advertising and market research services 49 74-75 Other professional, scientific and technical services; veterinary services 50 77 Rental and leasing services 51 78 Employment services 52 79 Travel agency, tour operator and other reservation services and related services 53 80-82 Security and investigation services; services to buildings and landscape; office administrative, office support and other business support services 54 84 Public administration and defence services; compulsory social security services 55 85 Education services 56 86 Human health services 57 87-88 Residential care services; social work services without accommodation 58 90-92 Creative, arts and entertainment services; library, archive, museum and other cultural services; gambling and betting services 59 93 Sporting services and amusement and recreation services 60 94 Services furnished by membership organisations 61 95 Repair services of computers and personal and household goods 62 96 Other personal services 63 97-98 Services of households as employers of domestic personnel and undifferentiated goods and services produced by private households for own use EN 29 EN
64 99 Services provided by extraterritorial organizations and bodies EN 30 EN
P*88 Seq. No. CPA 2008 divisions Description 1 01 Products of agriculture, hunting and related services 2 02 Products of forestry, logging and related services 3 03 Fish and other fishing products; aquaculture products; support services to fishing 4 05 Coal and lignite 5 06 Crude petroleum and natural gas 6 07 Metal ores 7 08 Other mining and quarrying products 8 09 Mining support services 9 10 Food products 10 11 Beverages 11 12 Tobacco products 12 13 Textiles 13 14 Wearing apparel 14 15 Leather and related products 15 16 Wood and of products of wood and cork, except furniture; articles of straw and plaiting materials 16 17 Paper and paper products 17 18 Printing and recording services 18 19 Coke and refined petroleum products 19 20 Chemicals and chemical products 20 21 Basic pharmaceutical products and pharmaceutical preparations 21 22 Rubber and plastics products 22 23 Other non-metallic mineral products 23 24 Basic metals EN 31 EN
24 25 Fabricated metal products, except machinery and equipment 25 26 Computer, electronic and optical products 26 27 Electrical equipment 27 28 Machinery and equipment n.e.c. 28 29 Motor vehicles, trailers and semi-trailers 29 30 Other transport equipment 30 31 Furniture 31 32 Other manufactured goods 32 33 Repair and installation services of machinery and equipment 33 35 Electricity, gas, steam and air conditioning 34 36 Natural water; water treatment and supply services 35 37 Sewerage services; sewage sludge 36 38 Waste collection, treatment and disposal services; materials recovery services 37 39 Remediation services and other waste management services 38 41 Buildings and building construction works 39 42 Constructions and construction works for civil engineering 40 43 Specialised construction works 41 45 Wholesale and retail trade and repair services of motor vehicles and motorcycles 42 46 Wholesale trade services, except of motor vehicles and motorcycles 43 47 Retail trade services, except of motor vehicles and motorcycles 44 49 Land transport services and transport services via pipelines 45 50 Water transport services 46 51 Air transport services EN 32 EN
47 52 Warehousing and support services for transportation 48 53 Postal and courier services 49 55 Accommodation services 50 56 Food and beverage serving services 51 58 Publishing services 52 59 Motion picture, video and television programme production services, sound recording and music publishing 53 60 Programming and broadcasting services 54 61 Telecommunications services 55 62 Computer programming, consultancy and related services 56 63 Information services 57 64 Financial services, except insurance and pension funding 58 65 Insurance, reinsurance and pension funding services, except compulsory social security 59 66 Services auxiliary to financial services and insurance services 60 68 Real estate services 60a of which: imputed rents of owner-occupied dwellings 61 69 Legal and accounting services 62 70 Services of head offices; management consulting services 63 71 Architectural and engineering services; technical testing and analysis services 64 72 Scientific research and development services 65 73 Advertising and market research services 66 74 Other professional, scientific and technical services 67 75 Veterinary services 68 77 Rental and leasing services 69 78 Employment services 70 79 Travel agency, tour operator and other reservation services EN 33 EN
and related services 71 80 Security and investigation services 72 81 Services to buildings and landscape 73 82 Office administrative, office support and other business support services 74 84 Public administration and defence services; compulsory social security services 75 85 Education services 76 86 Human health services 77 87 Residential care services 78 88 Social work services without accommodation 79 90 Creative, arts and entertainment services 80 91 Library, archive, museum and other cultural services 81 92 Gambling and betting services 82 93 Sporting services and amusement and recreation services 83 94 Services furnished by membership organisations 84 95 Repair services of computers and personal and household goods 85 96 Other personal services 86 97 Services of households as employers of domestic personnel 87 98 Undifferentiated goods and services produced by private households for own use 88 99 Services provided by extraterritorial organizations and bodies EN 34 EN
AN_F6: Breakdown of fixed assets Asset category AN1111 AN1112 AN11131 AN11132 AN1114 AN112 Description dwellings other buildings and structures transport equipment other machinery and equipment cultivated assets intangible fixed assets AN_F6 : Breakdown of fixed assets Asset category AN1111 AN1112 AN11131 AN11132 of which: AN111321 AN111322 AN1114 AN112 of which: AN1122 Description dwellings other buildings and structures transport equipment other machinery and equipment office machinery and hardware radio, TV and communication equipment cultivated assets intangible fixed assets computer software EN 35 EN